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2016 (9) TMI 341

Head Note:
TDS u/s 195 - Whether the Settlement Amount payable pursuant to the Settlement Agreement to Aberdeen Asset Management PLC, United Kingdom (“Aderdeen”), will be regarded as sum chargeable to tax under the provisions of the Act, as referred to under Section 195 thereof? - Held that:- As relying on the ruling pronounced in In Re : Aberdeen Claims Administration Inc. and Aberdeen Asset Management Plc.[2016 (1) TMI 793 - THE AUTHORITY FOR ADVANCE RULINGS NEW DELHI] wherein concluded that the settlement amount received by Aberdeen investors is not taxable under the provisions of the Income-tax Act


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